a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame
期权, 期权合约
the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents
账簿, 会计账簿
an act of spending less money during difficult financial times
紧缩腰带, 节俭
失业后，他开始紧缩开支以维持生计。
the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough
经济周期, 商业周期
商业周期的顶峰以高就业水平、强劲的经济活动以及通常的通货膨胀压力为标志。
a service or product that provides a business or company with a stable income
摇钱树, 下金蛋的鸡
该公司的旗舰产品已成为摇钱树，年复一年地产生稳定的利润。
the amount that was profited or lost in an organization or company after everything was calculated
最终盈亏, 净收益
新门店提升了公司本季度的净收益。
a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization
财务总监, 审计员
作为一家跨国公司的财务总监，她的职责包括监督财务报告并确保遵守会计标准。
the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control
收购, 买断
这家私募股权公司成功策划了对陷入困境的制造公司的收购，实施了重组策略以提高盈利能力。
the value of an asset after subtracting any debts or other financial claims against it
权益, 净值
something used to reduce or protect against the risk of loss or other harm
对冲, 保障
a company's gross sales or revenues, before any costs or expenses are deducted
总收入, 毛收入
分析师密切关注企业的收入增长，作为其整体财务健康状况的指标。
the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being
现金流, 资金流动
积极的现金流使公司能够再投资于其运营，追求增长机会，并抵御意外的财务挑战。
a decline in something's price or value
贬值, 折旧
由于市场条件的变化，该公司资产价值出现了显著的贬值。
an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power
卡特尔, 协议
在制药行业，公司可能会形成一个卡特尔来共同控制药品价格和市场占有率。
the acquisition of control of a company, typically by purchasing enough of its shares
收购, 接管
a financial market where long-term debt or equity-backed securities are bought and sold
资本市场, 金融市场
资本市场在促进资金从投资者流向企业和政府方面发挥着至关重要的作用。
the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability
资产剥离, 资产掠夺
资产剥离可能会对公司的生存能力和声誉造成长期损害，因为它侵蚀了其基本价值。
